TMI Blog2023 (6) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... ome tax return and who are no longer in the employ/service of the assessee - HELD THAT:- The causality is principles of natural justice as proper opportunity is often denied simply because notices are sent to (i) email ids that are no longer in use (ii) email ids of staff/accountants/chartered accountants who have created the profile of the assessee/file the income tax return and who are no longer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he challenge in this writ petition is to proceedings for reassessment under the Income-Tax Act, 1961 (in short, Act ) for assessment year (AY) 2019 2020. The notices and orders assailed are notice under clause (b) of Section 148A dated 31.03.2023 and order under clause (d) of Section 148A dated 24.02.2023. 2. The primary and only argument is violation of principles of natural justice premise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order under Section 148A(d) was received by email on 13.04.2023 to id jvgsurana@gmail.com and in course of submissions, the petitioner would make much of this fact. The point made is that, as the order has been forwarded to the gmail id, the assessing authority could well have issued notice to that id as well, instead of sending the same to an invalid email id. 5. Dr.Ramaswamy, learned Senior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the gmail id are found not just to be misconceived, but mischievous. 8. In today s times of advanced technology, it becomes incumbent on the assessees to supply proper credentials, including email id and mobile numbers to the Income-Tax Department. This is not the singular instance when this Court has had occasion to witness the confusion over multiple email ids that have been furnished by an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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